Legal Opinion
McCahill v. Helvering
Court of Appeals for the Eighth Circuit
Decided January 22, 1935No. 10052PublishedCited by 5 opinions
1Opinion of the Court
WOODROUGH, Circuit Judge.
On petition to review the decision of the Board of Tax Appeals (29 T5. T. A. 1080) sustaining the disallowance by the Commissioner of deductions from the income of mine property in the years 1929 and 1930 claimed by the taxpayer on the ground of depletion.
The following material facts are contained in the findings of the Board of Tax Appeals:
Mary E. McCahill died testate on August 14, 1922. By her will substantially all of her property was devis-ed and bequeathed to trustees for the benefit of her five surviving children, who were equal beneficiaries of the income of…
2Cases cited3 opinions
- United States v. LudeySupreme Court of the United States · 1927
- Kehota Mining Co. v. LewellynDistrict Court, W.D. Pennsylvania · 1928
- Kehota Mining Co. v. LewellynCourt of Appeals for the Third Circuit · 1929
3Cited by5 opinions
- Ah Pah Redwood Company, a Corporation v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1957
- Lucky Tiger-Combination Gold Mining Co. v. CrooksCourt of Appeals for the Eighth Circuit · 1938
- Petit Anse Co. v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1946
- Martini v. CommissionerUnited States Tax Court · 1969
- Martin Marietta Corp. v. United StatesUnited States Court of Claims · 1985